2016 (12) TMI 1723

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..... cutta High Court in the case of Sanwar Agarwal vs. CC [2016 (4) TMI 621 - CALCUTTA HIGH COURT], wherein Circular No.19/2013 was set aside as it was not issued under statutory provisions. It was held that executive instruments which have no statutory force, cannot override the law. Any notice, circular guidelines etc. which run contrary to statutory law cannot be enforced. Appeal allowed - d .....

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..... ers renal dialysis equipment (artificial kidneys, kidney machines and dialysers). The appellant claimed that the item in question is duty free import. 2. However, department has brought these items to the clutches of Customs duty as per Circular. 3. Being aggrieved, the appellants has filed the present appeal. 4. With these background, we heard Shri Tarun Gulati, learned advocate appear .....

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